本文为邢东矿重点设计了货币资金内部控制固定资产内部控制和本费用内部控制.docVIP

摘 要 内部控制体系是社会经济发展到一定阶段的产物，是现代企业管理体系的重要组成部分，是企业实现管理现代化的需要，是提高经济效益的途径。我们知道，有关企业经营失败、会计信息失真、违法经营等情况的发生在很大程度上都可以归结为内部控制体系的缺失或失效，诸如我国巨人集团的倒塌，中航油新加坡公司巨亏事件，华夏证券公司的衰亡，震惊中外的三鹿集团倒塌、银广厦事件乃至美国安然公司破产等现象。因此，煤炭企业必须随着经营体制转换的推进和现代企业制度的建立进行内部控制体系的完善。这对于保证会计信息质量，完善公司治理结构，提高经营效率有着非常重要的意义。 本文以邢东矿为研究对象，通过了解邢东矿的管理经营现状，分析了邢东矿现行内控制度中存在的不足，例如内控机制不完善，管理和监督工作不到位，信息沟通不通畅等问题。在剖析问题，引出思考之后，找出问题的解决办法则成为改善这一现状的重中之重。本文结合邢东矿实际和邢东矿设计内部控制的目的和原则，分别指出了现行货币资金内部控制、固定资产内部控制和成本费用内部控制三个方面存在的问题与不足，并针对存在的问题，作者提出了完善和改进方法。 关键词：内部控制 邢东矿 改进 Abstract Internal control system is the product of social and economic development to a certain stage and an important part of the modern enterprise management system. Meanwhile, it is also the need to realize the management modernization and the way to improve economic efficiency. As we all know, the occurrence of some cases which relate to the failure of the business, the false accounting information and illegal business can be attributed to the missing or inefficiency of the internal control system to a large extent. All that the collapse of Chinas Giant Group, the huge loss of Singapore branch under China National Aviation Fuel Holding Co., the decline of Chinas securities companies, the collapse of Sanlu Group which shocked the world, the event of Guangxia (Yinchuan) Industry Co., Ltd and even the bankruptcy of the Enron Corporation belongs to the reason mentioned above. Therefore, along with the advance of the operating system conversion and the establishment of modern enterprise system, coal companies must improve the internal control system which has a very important significance to ensure the quality of accounting information, improve the corporate governance structure and improve operational efficiency. This essay will take Xingdong Mine as the object to study. Through finding out the management status quo of Xingdong mine, I will analyze the shortcomings in the existing internal control system in Xingdong Mine, such as the inadequate internal control mechanisms, the